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GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Refund of unutilized Input Tax Credit (ITC) - Export of services ...

GST

May 2, 2023

Refund of unutilized Input Tax Credit (ITC) - Export of services or not - the services rendered by the petitioner are not intermediary services - Recipient of the services in the present case is admittedly outside India and the professional services rendered by the petitioner would fall within the scope of definition of export of services under Section 2(6) of the IGST Act. - HC

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